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【编者按】为实现《中国制造2025》提出的提高国家制造业创新能力的战略任务,企业竞争优势的打造应从依赖劳动力成本和自然资源优势转移到依靠企业管理创新和技术创新上来。实践证明,管理会计能够为企业价值创造和竞争力提升提供更多的支持。那么,如何发挥管理会计在企业管理创新中的作用,促使企业加快转变发展方式和提升企业价值创造能力?厦门市两岸会计合作与交流促进会课题组近几年对台
[Editor’s note] In order to realize the strategic task of “making in China 2025” to improve the innovation capability of the state manufacturing industry, the competitive advantage of enterprises should be shifted from reliance on labor costs and natural resource advantages to the reliance on enterprise management innovation and technological innovation. Practice has proved that management accounting can provide more support for enterprise value creation and competitiveness improvement. So, how to play the role of management accounting in the innovation of enterprise management, to promote enterprises to speed up the transformation of development mode and enhance the value of enterprises to create capacity? Xiamen City, Cross-Strait Accounting Cooperation and Exchange Task Force in recent years to Taiwan